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GST not payable by Society if monthly collection per member not exceeds Rs.7500 per member
Case Law Details
- Case Name
- In re Jayabheri orange county owners association (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
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In re Jayabheri orange county owners association (GST AAR Telangana)
GST not applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year.
GST not applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly maintenance charged on the basis of actual bill divided by carpet area of 9,01,913 sq. ft pro rata charged to respective member’s flat carpet area
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA
M/s. Jayabheri orange cou...
The Answers of AAR, it is noted, have been quite simply and much understandably set out in the TABLE.
No guess, however, why the amended provision of GST (FA 2021) has not been even made a whisper of- let alone the cardinal DOCTRINE of MUTUALITY that has been the subject matter of litigation but settled once for all – that’s what one thought- !
Be that as it may, if me had been the representing counsel for applicant (thank PROVIDENCE / goodness, am not) , in all fairness, attempted to have the matter decided in one go- that is by considering /addressing the dispute wprt also to the said amendment but arguing that should not come in the way of ruling in Applicant’s favour in toto, in view of the FIRST PRINCIPLES and case law galore. For points of support, the FEED input supplied via posted comment on professional and other websites- say, FB / Linkedin might , am sure, have come in handy and be of assistance!?
courtesy